Types of Cost Sharing:
M: Mandatory: Required cost sharing by the award's sponsor. The award's sponsor requires the University (or an external non-federal source) to provide a fixed amount of money or a percentage of the project costs for the award. University contributions to the sponsored project that are required as a condition of the award (normally, but not always, Federal) and which were agreed to between the University and the sponsor prior to the awarding of the grant or contract.
Cost sharing not required by the award's sponsor. The Faculty may identify and quantify source(s) of cost sharing in her/his proposal and commit these funds for the project even though this cost sharing is not required by the project's sponsor. University contributions to the sponsored project not required as a condition of the award but included in the grant/contract proposal budget or budget justification with no corresponding funding requested or awarded.
C: Salary Cap: University contribution required by the National Institutes of Health (NIH), the Substance Abuse and Mental Health Services Administration (SAMHSA), the Agency for Healthcare Research and Quality (AHRQ), the Center for Disease Control (CDC) and the Health Resources and Services Administration (HRSA) for faculty with salaries in excess of the salary cap applicable to the particular federal fiscal year. Faculty with IBS over the salary cap must provide cost sharing from non-federal funds for their portion of their salary over the salary cap. For effort reporting, the FEC will reflect the cap in effect during the period of expenditure.
Salary Cap Example:
Dr. Einstein has a 100% appointment and is committing 10% effort on this project.
Dr. Einstein's institutional base salary is $250,000 and the current NIH cap is $199,700
o Salary proposed from NIH grant is $19,970 (10% * $199,700)
o Salary cost shared is $5,030 (10% * ($250,000 - $199,700))
o Effort required will be 10% with an institutional base salary of $250,000
o Salary will be funded up to the cap: 10% of $199,700 = $19,970
This creates a required salary cap cost sharing of $5,030 annually or 10% of the difference between the salary cap and the institutional base salary
Paid salary plus cost shared salary equals 10% of the IBS: ($19,970 + $5,030 = $25,000)
Departments should ensure that adequate non-sponsored funding is available to cover any cost sharing when a faculty's institutional base salary is over the salary cap.
K: K Award:Specific award of different types to support new Faculty in development of their research skills in transition to full independent research. Also may be applicable for protected research time for other Faculty. Many K-Awards require at least 75% of effort. Learn more about K Awards in eFECS.
S: Long Term Shift: Long Term Shift in funding occurs when a Faculty moves some of his/her salary from the grant to a different non-grant source but does not change the total level of committed/actual effort on the grant. Long term shift in funding (S) lasts for 6 months or more and it is recommended that a Cost Share Addendum to set up the cost sharing.
SS: Short Term Shift: Short Term Shift in funding occurs when a Faculty moves some of his/her salary from the grant to a different non-grant source but does not change the total level of committed/actual effort on that grant. This shift in funding lasts less than 6 months and does not require a Cost Share Addendum to be prepared.
“Adjust/View Cost Share” allows entry of cost share actual percentage effort(s) when different from the pledged/committed percentages. While it is not uncommon for effort to vary from FEC cycle to FEC cycle, departments should be aware that the average of the cost share over the budget period should reflect the committed cost share. Cost share that does not average to the pledge over the budget period may constitute a shift in funding source. In this case a shift cost share should be set up.
Upon certification, any adjusted percent becomes the final cost share actual percentage effort for the specific budget. Any cost share actual percentage efforts that were not updated or remain untouched on this screen will reflect the committed cost share percentages as cost share actual percentage efforts.
How do I access Adjust/View Cost Share?
FEC’s that have not been certified will have the “Adjust/View Cost Share” button on the online FEC.
“Adjust or View Cost Share”
“+Add Item” allows the addition of cost share required by a K-Award or Short Term shift using the existing FEC budgets. No other cost share types may be added.
“Cancel, Back to Salary Details” allows return to the previous screen which is the Online FEC. No changes are made or saved.
“Save”, saves what has been entered on the screen. The “Save” will return you to the Online FEC and display the updated information.
Entering an “Actual % Effort”
If actual percentage effort is different from the pledged/committed percentage effort, enter the actual % effort for the specific budget. Only one decimal place may be entered. Click “Save”.
Adding K-Award or Short Term Shift
K-Award and Short Term Shift may be added to existing FEC budgets. No other cost share types may be added.
To add either a K-Award or Short Term Shift:
1) Click “+Add Item” button and a new row will be displayed
2) Select budget from the dropdown list.
3) Select cost share type from second dropdown list.
4) Enter cost share actual percentage effort in “Actual % Effort” column
5) Click “Save” to save your entries
6) You will be returned to the Online FEC
Deleting K-Award or Short Term Shift
To delete either a K-Award or Short Term Shift:
1) Click “Delete” button on the correct row(s)
2) Click “Save” button to save your entry
3) You will be returned to the Online FEC, which will reflect the changes.
Do I have to enter actuals for the committed cost share even if the cost share percentages are the same as the committed ones?
No. You may leave them blank; and upon certification, the pledged/committed cost share effort percentages will take effect as actuals.
I see a message -“Cost Share commitments have been adjusted to reflect actual effort performed. View Details” – what does that mean?
This message is to inform you that cost share adjustments have been entered to reflect the actual effort performed. Click “View Details” link, you will be able to review the cost share adjustments made. Before certification, you may adjust your cost share effort percentage via the “Adjust/View Cost Share” button if it is available for you. If the “Adjust/View Cost Share” button is not available for you, please contact your FEC Coordinator.
Even if the Faculty FEC is certified, can the cost share actual percentages effort be modified?
No. Please contact GCA Grant Tracker for changes requested to pledges and email@example.com for recertification.
We have a faculty member with a 9 month appointment who has committed summer cost share. What do I need to do?
Managment Accounting and Analysis (MAA) Cost Share Information
eFECS Cost Share Module
Grant and Contract Accounting (GCA) Cost Sharing
Office of Sponsored Projects Cost Share Addendum